Etmer enterprises has budgeted sales for the next four months as follows: budgeted sales in units january 7,400 units february 4,600 units march 5,300 units april 3,900 units past experience has shown that the ending inventory for each month should be equal to 25% of the next month's expected sales in units. the company is currently preparing a production budget. calculate the total number of units budgeted to be produced in february.

You work as the sales manager for a company that sells office supplies to businesses of all sizes. because the profit margins are razor-thin, you need to ensure that you are getting the very best prices on paper, pencils, pens, post-it notes, and other office supplies from the manufacturers. when reviewing the quarterly profit statement, you realize that your costs are higher than they should be, and you trace the higher costs back to an employee who has been lax about getting competitive bids to ensure the lowest prices. when you conduct your research to determine the reason for the higher costs, and take action to bring those costs back down, in which of the key management processes are you taking part?